An Index/Match formula (see Jason's reply) will return the header
corresponding to the first instance of the minimum value. For example:

A1:C1 houses Jan, Feb, and Mar
A2:C2 houses 20, 40, 20

The answer will be Jan, while it should be: Jan and Mar.

The following link describes a formula system that takes care of the ties:

http://tinyurl.com/5txnx

NN wrote:
How do I find the minimum of a range and return the header as the result?